Quarterly Enrolments in a Business Statistics Class for Three Years

question 54

Essay

Quarterly enrolments in a business statistics class for three years are shown below. $$\begin{array} { | c | c c | } \hline \text { Year } & \text { Quarter } & \text { Enrolment } \\\hline 1996 & 1 & 26 \\& 2 & 29 \\& 3 & 33 \\& 4 & 18 \\1997 & 1 & 27 \\& 2 & 25 \\& 3 & 36 \\& 4 & 21 \\& 1 & 32 \\1998 & 2 & 36 \\& 3 & 39 \\& 4 & 30 \\\hline\end{array}$$ Compute the four-quarter centred moving averages.

Understand the procedures for recording transactions in special and general journals.

Recognize the order and system of processing sales, collections, and adjustments in accounting systems.

Distinguish between manual and computerized accounting systems.

Comprehend the role of subsidiary ledgers and control accounts.

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Definitions:

Expected Rate Of Return

The anticipated gain or loss on an investment over a specific period, usually expressed as a percentage.

Portfolio

An assortment of monetary assets such as shares, bonds, goods, money, and money equivalents, along with closed-end funds and exchange-traded funds (ETFs).

Risk Premium

The extra return expected by an investor for holding a risky asset compared to a risk-free asset.

Capital Asset Pricing Model

A model used to determine the theoretical expected return of an investment, considering its risk and the time value of money, compared to a risk-free return.